Section 66-21-201 - Recording of notices of liens-Fees(a) Notices of liens for taxes or other obligations payable to the United States, and certificates discharging and notices affecting such liens, including certificates of redemption relating to the liens, shall be recorded in the office of the register of deeds of the county within which the property subject to such lien is situated.(b) There shall be no fees collected by the county register at the time the notice of the lien or certificate discharging the lien is recorded, but the register shall extend credit to the United States for such recording fees as are chargeable, and submit the bill at the end of each month to the district director of the internal revenue service or other appropriate federal official in order to obtain payment. Notices of federal liens and any certificates of discharge or certificates of redemption, after proper indexing, shall be recorded in a separate book of federal liens or in any combined system of recording.Acts 1927, ch. 56, § 1; Code 1932, § 8029; Acts 1975, ch. 52, § 1; T.C.A. (orig. ed.), § 64-2110; Acts 1987, ch. 161, § 1; 1991, ch. 60, §§ 1, 2.